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| DROI0284-1 | Death duties
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Marc Bourgeois |
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| Language : | Langue française |
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| Course contents : | - General introduction to the concepts and rules characterizing death duties in Belgium.
- Systematic study of the articles of the Belgian death tax code, putting in evidence divergences among regions.
- Comparison between death duties and donation duties.
- Tax return with respect to death duties |
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| Course objective : | - Giving to the students the necessary knowledge in order to find solutions to problems arising in the framework of a normal notarial practice
- Students should be able to fulfill a death tax return
- To prepare the students to follow with success the course given by F. Parisis (Death planning) |
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| Prerequisites : | Good knowledge with respect to civil inheritance (estate) law and marriage settlement law. |
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| Organization : | Oral lectures.
Eight times two-hours lectures. |
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| Written notes : | Slides powerpoint.
Students are invited to acquire the book : Manuel des droits de succession, by André Culot.
Practical cases will be communicated by email. Solutions are to be sent afterwards. |
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| Assessment : | Written exam. |
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| Contacts : | Marc Bourgeois
Chargé de cours
ULG - Faculté de droit
Boulevard du Rectorat, 7 Bât B 31
4000 - Liège
+ 32 4 366 48 83
Marc.Bourgeois@ulg.ac.be
Raphael Douny
Assistant
ULG - Faculté de droit
Boulevard du Rectorat, 7 Bât B 31
4000 - Liège
rdouny@ulg.ac.be |
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